SMT. PADMAVATI JAIKRISHNA v. ADDL. COMMISSIONER OF INCOME TAX, GUJARAT AHMEDABAD

Citation: [1987] 2 S.C.R. 1167

Court: Supreme Court of India

Bench: R.S. PATHAK, RANGANATH MISRA, K.N. SINGH

Case summary

"The determination of the question before us turns on the true interpretation of section 57(iii) and it would, therefore. On reference, the High Court held that at the relevant time it was obligatory for the assessee to make the annuity deposit and the earning ~ of ipterest...

Judgment text

"The determination of the question before us turns on the true interpretation of section 57(iii) and it would, therefore. On reference, the High Court held that at the relevant time it was obligatory for the assessee to make the annuity deposit and the earning ~ of ipterest...